One possible answer is:
12 - 3 = 9.
Step-by-step explanation:
The two facts are related in that they are opposite statements. Addition and subtraction are opposite operations; subtraction will undo addition, and addition will undo subtraction.
In 3+9 = 12 and 12-9 = 3, we have basically "undone" the addition from the first statement in the second statement.